The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.

The research aims to identify the impact of tax revenues on the growth of the gross domestic product (GDP) in Jordan during the period 2000-2018. The research reaches a set of results, which is that the greater the value of tax revenues by one unit, the greater the value of the GDP in Jordan by 7.257 units during the same period. There is also a positive effect of tax revenues on the growth and increase of the GDP in Jordan, however, there is no common integration between tax revenues and the GDP in Jordan. Moreover, there is a correction from the short term to the long term and there is an effect of the long-term correction of the relationship between tax revenues and the GDP during the study period. The study recommends the need to work to facilitate the procedures for individuals to pay taxes through modern technological means, work to develop and simplify tax services and raise the level of transparency in tax dealings with all individuals, the need to make amendments to the tax law in order to match the living conditions of individuals and achieve the highest efficiency in collecting due taxes, increasing tax exemptions that are offered to foreign investment to encourage them for investments in all economic, commercial, service and industrial fields in Jordan, working to diversify sources of income for the Jordanian economy and not to rely entirely on tax revenues as a primary source of income.